Via EDGAR
February 22, 2023
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-3561
| Re: | Core Laboratories Luxembourg S.A. |
Registration Statement on Form S-4
File No. 333-269259
Ladies and Gentlemen:
On behalf of Core Laboratories Luxembourg S.A., and pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, the undersigned hereby requests that the effective date of the above referenced Registration Statement on Form S-4 be accelerated to 4:30 p.m., Washington, D.C. time, on February 24, 2023, or as soon as practicable thereafter.
Thank you for your assistance in this matter. If you need any additional information, please contact Alex Lewis of Vinson & Elkins L.L.P. at (713) 758-2416.
| Very truly yours, | ||
| Core Laboratories Luxembourg S.A. | ||
| By: | /s/ Mark D. Tattoli | |
| Name: | Mark D. Tattoli | |
| Title: | Director | |
| cc: | Alex Lewis, Vinson & Elkins L.L.P. |
Thomas Zentner, Vinson & Elkins L.L.P.